Diachenko

Fedor Diachenko appeals a judgment dismissing his first amended complaint after an order sustaining demurrer without leave to amend.

Background

Diachenko brings this action for himself and all others similarly situated against the State of California. His amended complaint alleges, among other things, both he and the class he seeks to represent are heirs of intestate decedents whose cash assets escheated and were deposited in the state’s unclaimed property fund when they died without presently known heirs (see Prob. Code, § 231; Code Civ. Proc., § 1313). Pursuant to Code of Civil Procedure section 1355, each previously unknown heir successfully petitioned for a rightful share of these escheated funds, and obtained a court order awarding the unclaimed monies less any inheritance taxes properly due and owing. Before distribution, however, the State Controller deducted not only those inheritance taxes properly due but, in accordance with settled practice, additionally withheld “interest” on the taxes pursuant to Revenue and Taxation Code section 14211 and the California Administrative Code, title 18, section 14211—because the taxes were not paid within nine months of…